With 01.01.2022 years in the tax code introduced a special tax regime with the use of mobile applications ("e-SalygBusiness")
A special mobile application is a mobile application developed by the competent authority for the purposes of the application of a simplified procedure for the fulfillment of tax obligations and commitments to social payments, registration as an individual entrepreneur (or withdrawal of such registration) pursuant to electronic document certified by e-digital signature of the taxpayer.
In a special mobile application, a receipt of a special mobile application is formed as a document confirming the fact of settlements between an individual entrepreneur applying a special tax regime using a special mobile application and a buyer (client), recipient of works and services.
The receipt of a special mobile application contains the following information:
1) name of the taxpayer;
2) taxpayer identification number;
3) the serial number of the receipt of a special mobile application;
4) the name of the person (legal entity, individual entrepreneur) for whom the work was performed, services were rendered, its identification number.
5) the date and time of payment for the work performed, services rendered;
6) the cost of work performed, services rendered (per unit of measurement);
7) the name of the work performed, services rendered;
8) the volume of work performed, services rendered (in units of their measurement);
9) the total cost of work performed, services rendered;
10) a bar code containing encoded information about the receipt of a special mobile application.
The receipt of a special mobile application must be transferred by the taxpayer at the time of payment in cash and (or) using a system (device) for accepting non-cash payments to the buyer (client), the recipient of works and services, including to the e-mail address specified by them.
In case of other forms of settlements in non-cash form, a receipt of a special mobile application must be generated and transferred to the buyer (client), recipient of works, services, including to the email address specified by them, no later than three calendar days from the day on which the calculations were made.
A special mobile application generates an income register based on receipts from a special mobile application and other information about income received from other sources.
. A special mobile application can be used by individual entrepreneurs applying a special tax regime based on a simplified declaration to fulfill tax obligations for the calculation of individual income tax and social payments, their payment and submission of a simplified declaration.